https://www.taxtmi.com/acts?id=26686 The proper officer under the Tripura GST Act is empowered to summon any person to give evidence or produce documents or other things in an inquiry, following the procedure applicable to civil courts under the Code of Civil Procedure; such inquiries are deemed to be judicial proceedings for the purposes of the Penal Code. en-us Wed, 21 Jun 2017 16:12:27 +0530 Wed, 12 Jul 2017 17:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26686 The proper officer under the Tripura GST Act is empowered to summon any person to give evidence or produce documents or other things in an inquiry, following the procedure applicable to civil courts under the Code of Civil Procedure; such inquiries are deemed to be judicial proceedings for the purposes of the Penal Code. Act-Rules GST - States Wed, 21 Jun 2017 16:12:27 +0530 https://www.taxtmi.com/acts?id=26686